Promoting The Tax System Improvement Of The Residents’ Income Distribution Research

Since the reform and opening, the economy of our country has got rapid development.2010China’s GDP has surpassed Japan to become the world’s second-largest economy. However, the income gap between the rich and the rest of the Chinese population has become so wide, and is growing so fast, that it might threaten the stability of our country. According to relevant data show that by the end of2008, China’s Gini coefficient has reached0.49. If resident fails to effectively check the growing income disparity, it will seriously affect the harmonious development of the social economy.As we know, income distribution is not only a major livelihood issues, but also a major economic and social problems. Rational income distribution system is an important manifestation of social fairness and justice; meanwhile, it’s an inherent requirement of common prosperity."National economic and social development of the12th Five-Year Plan" figure out that:for one thing, we should dedicate to speeding up the formation of a reasonable and orderly pattern of income distribution, and strive to improve the proportion of residents’ income in the national income distribution. For another, increase the proportion of labor remuneration in primary distribution as soon as possible to reverse the growing income disparity, and to play the role in the income tax adjustment.Taxes, as one of the important means of national macroeconomic regulation and should play an active role in the regulation of the residents’ income distribution. This made sense. However, due to the imperfection of the structure of tax system, the categories of taxes, and the collection and management technology, the adjustment of tax in our country is weakened. Reforming the current tax system for effective narrowing the income gap of residents, improving the people’s livelihood, promote social fairness, maintain social stability is of great theoretical and practical significance.This article is divided into five parts, Chapter1is an introduction, describes the research background, purpose and significance of the system introduced domestic and international tax regulation Research of the residents’ income gap, the definition of the main concepts and research methods and innovation. Chapter2describes the basic theory of the tax regulation and tax in the conduction mechanisms of the various aspects of residents’ income. Chapter3,"counties" Rui’an City as the starting point to introduce the current tax system regulating the presence of defects and problems of the residents’ income distribution, this part of the tax structure to specific tax, a detailed analysis of the tax system to adjust income distribution. Chapter4is to learn from the experience of the residents’ income gap in the narrowing of the United States, Britain and other developed countries, the main representative narrowing residents’income gap response, and Implications for China. Chapter5, the advice from the tax structure, specific types of taxes, tax collection and tax policy interpretation and measures.Up to now, all the facts we mentioned above show how much the growing concentration of national wealth at the top, combined with the uncertainties of increased globalization, worries economic policymakers as they peer into the future. Taxes as a policy tool play an irreplaceable role in adjust income distribution. Currently, we call for the establishment of a scientific and reasonable tax system so that to adjust the income gap. Moving to a more flexible system is an essential reform. It would, however, take time as well as political courage to push through.